The Scottish government has used its devolved powers to set up a distinct income tax system, with six bands to the UK’s three.
The personal allowance – the amount a person can earn before they start paying income tax – is set by the UK government. It has been frozen at £12,570 until 2031.
The Scottish Conservatives say they would would mitigate the UK-wide freeze, raising the point at which Scots pay income tax to £13,892 by 2031. The manifesto says this move would save everyone earning more than that amount about £250 a year.
The Conservatives could do this by creating a new 0% tax band above the UK-set personal allowance and adjusting it for inflation each year.
Under their plans, income tax above that level would be cut to 19% up to the higher rate threshold (42%).
The level at which the higher rate kicked in would also be increased to £50,270, matching the UK tax system and providing a tax break for higher earners.
Taken with measures to reduce energy bills and provide taxpayers with a dividend made up of government budgetary underspend, the Conservatives say the manifesto pledges would save Scots earning £15,000 about £551 a year.
Those earning more than £50,270 would save almost £2,500 a year, according to the manifesto.
